BUBBLE GUM: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BUBBLE GUM
Largest movements
- Tangible fixed assets -€33,560
down €33,560 (-21.5%), from €155,846 to €122,286
- Current assets +€6,612
up €6,612 (+9.9%), from €66,926 to €73,538
- Debts after one year -€13,333
down €13,333 (-50.0%), from €26,667 to €13,334
- Debts within one year -€7,011
down €7,011 (-28.4%), from €24,683 to €17,672
- Equity -€6,604
down €6,604 (-3.9%), from €171,422 to €164,818
of which Profit (loss) carried forward: -€6,604
- Gross operating margin +€7,464
up €7,464 (+30.7%), from €24,320 to €31,784
From the 2016 result to the 2017 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2016 | 2017 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €222,772 | €195,824 | -€26,948 | -12.1% |
| Fixed assets | 21/28 | €155,846 | €122,286 | -€33,560 | -21.5% |
| Tangible fixed assets | 22/27 | €155,846 | €122,286 | -€33,560 | -21.5% |
| Current assets | 29/58 | €66,926 | €73,538 | +€6,612 | +9.9% |
| Amounts receivable within one year | 40/41 | €35,457 | €38,224 | +€2,767 | +7.8% |
| Cash at bank and in hand | 54/58 | €29,920 | €33,134 | +€3,214 | +10.7% |
| Total equity and liabilities | 10/49 | €222,772 | €195,824 | -€26,948 | -12.1% |
| Equity | 10/15 | €171,422 | €164,818 | -€6,604 | -3.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,299 | €61,695 | -€6,604 | -9.7% |
| Amounts payable | 17/49 | €51,350 | €31,006 | -€20,344 | -39.6% |
| Amounts payable after more than one year | 17 | €26,667 | €13,334 | -€13,333 | -50.0% |
| Amounts payable within one year | 42/48 | €24,683 | €17,672 | -€7,011 | -28.4% |
| Trade debts | 44 | €7,701 | €724 | -€6,977 | -90.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,560 | €33,560 | = | 0.0% |
| Gross operating margin | 9900 | €24,320 | €31,784 | +€7,464 | +30.7% |
| Operating profit (loss) | 9901 | -€13,046 | -€6,086 | +€6,960 | +53.3% |
| Recurring financial income | 75 | €1,347 | €1,336 | -€11 | -0.8% |
| Recurring financial charges | 65 | €2,475 | €1,764 | -€711 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,174 | -€6,514 | +€7,660 | +54.0% |
| Income taxes | 67/77 | €53 | €90 | +€37 | +69.8% |
| Profit (loss) for the period | 9904 | -€14,227 | -€6,604 | +€7,623 | +53.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,227 | -€6,604 | +€7,623 | +53.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2016 and 30 June 2017. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.